By: INTOSAI Journal

As part of a new strategy to prevent corruption, the Office of the Comptroller General of Peru is promoting the Citizen Control Monitors program, which enables citizens to…

The creation of the International Organization of Supreme Audit Institutions (INTOSAI) Working Group on Big Data speaks to the increased attention to enhanced data analytics. While much consideration has focused on quantitative techniques, this article highlights qualitative analysis, its relevance and ability to…

It was the type of newspaper coverage most Supreme Audit Institutions (SAI) would dread. “Unaudited Accounts Cause Issues,” declared a September 2018 Cook Island News headline. The article, which went on to detail how the Cook Islands has a backlog of unaudited public accounts…

The “Data Analytics Guidelines” exposure draft, developed by the International Organization of Supreme Audit Institutions (INTOSAI) Working Group on Information Technology Audit, is now available on the INTOSAI Community Portal…

Though we have made progress in addressing corruption, given the global climate where uncertainties are inherent in complex systems of governance—shifting demographics, economic changes, new and evolving risks and technological innovation—we still have work to do…

Air pollution knows no borders, and recent statistics show that more than 85% of the citizens in European Union (EU) cities breathe air containing harmful chemicals. This statistic prompted several SAIS from EUROSAI to join forces, and, along with the ECA…

In an official a ceremony in Mexico City, the Supreme Audit Institution (SAI) of Mexico transferred the Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) presidency to the SAI of Peru. During the oath-taking ceremony…

Ms. Hu Zejun, CNAO Auditor General, at the XIV Asian Organization of Supreme Audit Institutions (ASOSAI) Assembly in Hanoi, Vietnam, assumed the ASOSAI General Secretariat role and responsibilities. In the coming years, Ms. Hu would like the CNAO and ASOSAI to achieve certain milestones…

The deprivation of Bulgaria’s valuable architectural heritage has become particularly noticeable in recent years, as many architectural sites are in ruins and hundreds more have been demolished and replaced with new buildings that do not fit into the surrounding environment. As a result…

The Supreme Audit Institutions (SAIs) of Myanmar and Norway jointly held an Environmental Audit workshop in Nay Pyi Taw, Myanmar, in February. The workshop, designed to introduce environmental auditing in line with…

At the September 2018 International Organization of Supreme Audit Institutions (INTOSAI) Governing Board meeting in Moscow, General Secretariats from the INTOSAI regions provided activity updates, and many regions expressed interest in conducting cooperative audits on topics ranging from water protection and waste management to climate change. To better disseminate valuable cooperative audit experiences…

In accordance with constitutional powers and in keeping with the proposal of the Judiciary Superior Council, the President of the Republic, João Lourenço, appointed new COA judges in an official ceremony at the Presidential Palace in June 2018…

The Comptroller General’s Office of the Republic of Costa Rica, the nation’s Supreme Audit Institution (SAI), has undertaken actions to strengthen compliance follow-up activities—a task of great relevance aimed at improving processes that contribute to making a difference in citizens’ lives…

Research suggests a principal cause of fraud to be a weak, limited internal control system.An internal control system aims to (1) comply with legal, technical and administrative order; (2) promote an entity’s efficiency and effectiveness; (3) guarantee information reliability and timeliness; and…

The Supreme Audit Institution (SAI) of Belarus introduced a new selective inspections system at the beginning of the year. These audits, coordinated by the SAI and carried out by monitoring and oversight bodies per national law, are based on risk assessment criteria established (and ranked) by evaluating…

In 2019, the Supreme Audit Office of Poland (NIK) celebrates the centenary of its establishment. As part of the celebratory events, the NIK hosted an international conference on “The Role and Challenges of the State Audit in the Modern World” where members from INTOSAI, EUROSAI and the ECA came together to share views on public auditing goals—current and future…

The Supreme Audit Court of the Islamic Republic of Iran (SAC) submitted the Annual Audit Report for Fiscal Years 2017-2018 to Parliament. Dr. Adel Azar, SAC President, presented the report’s summary during the Official General Session of the Parliament in January, where he briefed on…

The State Audit Office of Vietnam (SAV) issued its 2019 audit plan, which will include 190 audits in the coming year. The plan, officially announced earlier this year by Vietnam’s Auditor General (AG) was developed through feedback received from the National Assembly Standing Committee, Prime Minister, Central Inspection Committee and Central Internal Affairs. The plan also incorporates…

Supreme Audit Institution (SAI) independence can be compared to the roots of a tree—the more deeply rooted, the stronger the tree. Independence is a precondition enabling state bodies to efficiently exercise powers that provide value and benefits to the lives of citizens…

Corruption and money laundering demoralize human development, international security and national economies. According to the World Bank and International Monetary Fund (IMF), corruption is the greatest hurdle to lifting millions of people from destitution. Money laundering invigorates corruption, as it does all profit-driven delinquencies. Corruption and money laundering are mutualistic…

It is with great sadness that the Office of the Auditor General of Canada announced the death of Michael Ferguson, Auditor General, on February 2, 2019. Mr. Ferguson was appointed Auditor General of Canada on November 28, 2011. Prior to his appointment…

Experts from the U. S. Government Accountability Office Center for Audit Excellence delivered a training program to State Audit Bureau (SAB) of Kuwait staff on planning and conducting performance audits. The program, held in SAB headquarters March 10-21, 2019, was based on…